How Do I File Taxes for a Deceased Person in Connecticut?
Find out which tax returns you need to file after someone dies. See state-specific forms, deadlines, and whether tax clearance is required.
Frequently Asked Questions
At minimum, a final federal income tax return (Form 1040) must be filed for income earned through the date of death. Connecticut requires a final state income tax return (CT-1040) as well.Conn. Gen. Stat. §§ 12-391, 12-392, 12-398, 12-642Verified Sep 10, 2026View source If the estate earns income during administration, a federal fiduciary return (Form 1041) and a Connecticut fiduciary return (CT-1041) may also be required. Connecticut also requires a state estate tax return from every estate, regardless of size — the $15,000,000 threshold determines whether tax is due, not whether a return is filed.
The final federal income tax return is due April 15 following year of death. The final Connecticut return is due April 15 following year of death.Conn. Gen. Stat. §§ 12-391, 12-392, 12-398, 12-642Verified Sep 10, 2026View source The Connecticut fiduciary return is due April 15 (calendar year); extension via CT-1041 EXT. The Connecticut estate tax return (CT-706/709) is due 6 months after date of death.
Yes. Estate tax lien (§ 12-398(d)) attaches to the decedent's CT real property from the due date until the tax is paid. Per § 12-398(e)(1) (as amended eff. Jan 1, 2018), the certificate releasing the lien is issued by: (a) the Commissioner of Revenue Services (DRS) for any estate required to file CT-706/709 with DRS under § 12-392(b)(3) — i.e., a CT taxable estate over the federal basic exclusion ($15M for 2026) — by filing Form CT-4422 UGE, with DRS then issuing its signed and sealed Form CT-792 UGE; or (b) the Probate Court for any estate at or below the exemption (typically via the CT-706 NT process). The $2M / $3.5M figures remaining in § 12-398(e)(1) only preserve the validity of certificates a probate court issued and recorded before May 4, 2011.Conn. Gen. Stat. §§ 12-391, 12-392, 12-398, 12-642Verified Sep 10, 2026View source Distributing assets without clearance may create personal liability for the executor or trustee.
Yes. Connecticut imposes a state estate tax on estates exceeding $$15,000,000.Conn. Gen. Stat. § 12-391Verified Sep 10, 2026 This is separate from the federal estate tax. A state estate tax return must be filed for every estate, regardless of size — below the threshold no tax is due, but the return is still required. See the full breakdown with the Connecticut death tax calculator.
Yes. Estate size does not affect the requirement to file a final income tax return. A final Form 1040 is required regardless of estate value if the deceased had income. What smaller estates typically avoid is the federal estate tax return (Form 706). Connecticut, however, requires its state estate tax return from every estate regardless of size — below $15,000,000 no state tax is due, but the return is still filed.
The executor named in the will (or the court-appointed administrator) is responsible for filing the final income tax return and any estate tax returns. If the deceased was married, the surviving spouse can file a joint federal return for the year of death. For trust assets, the successor trustee handles fiduciary tax returns. The Connecticut estate settlement plan covers all filing responsibilities in order.
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